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2002 (1) TMI 1185

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....<br>E/1351/1999 - 106/2002 <br>Central Excise<br>S/Shri G.A. Brahma Deva, S.S. Sekhon, JJ. REPRESENTED BY : Shri Thomas George, JDR, for the Appellant. None, for the Respondent. [Order per : G.A. B....

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....case of West Coast Industrial Gas Ltd., reported in 1996 (83) E.L.T. 358 (T). 2.&emsp;On the other hand, the Commissioner (Appeals) relied upon a series of decisions including that of the Tribunal in....